Dolby TrueHD (lossless compression, like zip), DTS-HD Master (same thing) and plain PCM (uncompressed) support 96KHz and are part of blu-ray spec. DVD-Audio high resolution music uses MLP format, which is not really related to blu-ray, and is a bonus feature on some players. DVD-Audio usually includes Dolby Digital (lossy compressed) tracks so regular DVD players can still play them at lower quality. If you look at the manual for your Sony player on page 87 it says DVD Audio is not supported. I just don't get it why didn't they release a blu-ray disk in PCM format instead? Maybe to maximize compatibility for people with DVD players? But BD player rare really cheap now days. Or maybe licensing costs....

Dimar:
Thanks for the input. Since I wrote last I tried my S&M Test Disc in the Sony 7000 BDP. It DID give me 96K and my receiver recognized it an played it. The sound improvement was definitely noticeable even to my non-audiophile ears. I'm still wondering why the 7000 does not "see" 96K on other discs that are supposed to have 96K on them.

I tried the DVD-Audio disk on my PS3 and it played it in Dolby Digital 48KHz. I believe your player doesn't support DVD-Audio format, just like my PS3. So it reverts DD for compatibility.
You could convert DVD-Audio 5.1 to Blu-Ray PCM 5.1, with no quality loss, but it's another story...

Hello:
This old dog needs to learn new tricks. I am confused by all of the "LETTERS" in your posts...FLAC? MLP? I purchased the 2 disc Dream Theater set from Amazon.
I have a Sony Blu-Ray carousel BDP CX 7000ES that will send 96K from an S&M test disc to my Onkyo TX-NR 5009 which plays the 96K but I never see anything other than 48K from the DVD (it sounds great, anyway) and 44.1K from the CD. I am almost clueless regarding downloading all of those sample rates you all mention.
Besides experience...what am I not getting here?

DVD-Audio has an OK 5.1 surround tracks. But the stereo tracks on DVD-Audio are bad, and is totally different from HDtracks (which are good).
CD has a dynamic range compression, so you'd have better experience if you buy from HDtracks, downscale to 16-bit 44KHz to burn on CD.

I bought the Deluxe Limited Collector's Edition Box Set and found a Card which has a code to download the 96 Khz / 24 Bit High Definition version which is also available at www.hdtracks.com

Since I pre-ordered the Box Set I received an Instant download of 'The Enemy Inside' single but it was an MP3 version ripped at 256 KBPS CBR. On September 24th I received another e-mail which had a link to download the entire album in full in MP3 as well as FLAC version. The MP3 version was the same (256 KBPS CBR) and the FLAC download was at 16 Bit. I have already ripped the CD at 320 KBPS CBR and shall download the High Definition version by using that code very soon indeed. That code shall expire on September 24th 2014! Happy listening folks...\m/ \m/

I just purchased and listened to the HD Tracks 96/24 version of this album. Huge disappointment. This must be the worst production of any Dream Theater album. If the high-res version sounds this bad, the CD must be unlistenable.

Could you please tell me the file size of your FLAC download? If it is more than 1GB then it is 96 Khz / 24 Bit sound. I received a similar card and the code is to download the High Definition version which is also being sold on www.hdtracks.com

So it is DVD Audio, in mlp format? That's awesome! I'm waiting on the mailman for my amazon order. I need to break down and buy the Oppo universal player. I wish they had put it out on blu-ray. Oh well!

Got the Dexlue Edition, which has 5.1 and 2.0 MLP tracks on the DVD-Audio. Converted them all to FLAC... 2.0 (24/96) has huge dynamic range compression. Very disappointed.
Will wait for HDtracks reviews. Maybe hdtracks version will be better dynamics. 'A Dramatic Turn of Events' was so awesome from hdtracks, sounding very sweet.